Central Medical Clinic Has Two Service Departments-Building Services and Energy-And

Central Medical Clinic has two Service Departments-Building Services and Energy-and three Operating Departments-Pediatrics,Geriatrics,and Surgery.Central allocates the cost of Building Services on the basis of square metres and Energy on the basis of patient days.Budgeted operating data for the year just completed follow:
$\begin{array}{|l|r|r|r|r|}\hline & \begin{array}{r}\text { Building \& } \\\text { Grounds }\end{array} & \text { Personnel } & \text { Operating } A& \text { Operating B } \\\hline \text { Departmental costs } & \$ 64,000 & \$ 200,000 & \$ 650,000 & \$ 800,000 \\\hline \text { Square Metres Occupied } & 1,000 & 3,000 & 12,000 & 18,000 \\\hline \text { Number of Employees } & 10 & 5 & 45 & 55 \\\hline \text { Professional Hours } & & & 76,000 & 92,000 \\\hline\end{array}$
Required:
a)Prepare a schedule to allocate Service Department costs to Operating Departments by the direct method,rounding all dollar amounts to the nearest whole dollar.
b)Prepare a schedule to allocate Service Department costs to Operating Departments by the step-down method,allocating Building Services first,and rounding all amounts to the nearest whole dollar.